Historic and Scenic Preservation Local Option Property Tax Reimbursement

Since 2000, Maine communities have been authorized to offer a local option property tax reimbursements for historic and scenic preservation

Sec. 1. 30-A MRSA §5730: Historic and scenic preservation

Pursuant to the Constitution of Maine, Article IX, Section 8, Subsection 5, a municipality may raise or appropriate money to reimburse taxpayers for a portion of taxes paid under Title 36, Part 2 on real property if the property owner agrees to maintain the property in accordance with criteria that are adopted by ordinance by the governing legislative body of the municipality and that provide for maintaining the historic integrity of important structures or providing a scenic view. The Maine Historic Preservation Commission shall provide guidance, if requested by a municipality, in implementing this section.

The Maine Historic Preservation Commission has prepared an outline of the four basic steps that municipalities may choose to follow in implementing Sec. 1. 30-A MRSA  §5730, as well as samples of types of information to include in a preservation and scenic resource ordinance and a maintenance agreement. Definitions for relevant historic and scenic terms are also included. Additional guidance will be provided by the Commission, as requested.

This program is not related in any way to the Federal or State Historic Preservation Tax Incentive Program.